JB TRADING: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JB TRADING
Largest movements
- Receivables within one year -€449
no longer reported in 2025 (was €449)
- Cash -€10
down €10 (-28.6%), from €35 to €25
mainly Net result for the year (-€7,021) and Tax, wage and social debts (-€47)
- Profit (loss) carried forward -€7,021
down €7,021 (-10.4%), from -€67,331 to -€74,351
- Other debts +€6,590
up €6,590 (+21.9%), from €30,127 to €36,717
- Tax, wage and social debts -€47
no longer reported in 2025 (was €47)
- Trade debts +€19
up €19 (+9.3%), from €205 to €224
- Other operating charges +€1,204
up €1,204 (+223%), from €539 to €1,743
- Gross operating margin +€188
up €188 (+3.5%), from -€5,412 to -€5,224
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €584 | €125 | -€459 | -78.6% |
| Fixed assets | 21/28 | €100 | €100 | = | 0.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €484 | €25 | -€459 | -94.9% |
| Amounts receivable within one year | 40/41 | €449 | - | -€449 | |
| Other amounts receivable | 41 | €449 | - | -€449 | |
| Cash at bank and in hand | 54/58 | €35 | €25 | -€10 | -28.6% |
| Total equity and liabilities | 10/49 | €584 | €125 | -€459 | -78.6% |
| Equity | 10/15 | -€29,795 | -€36,816 | -€7,021 | -23.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €18,935 | €18,935 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €14,075 | €14,075 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,331 | -€74,351 | -€7,021 | -10.4% |
| Amounts payable | 17/49 | €30,379 | €36,941 | +€6,562 | +21.6% |
| Amounts payable within one year | 42/48 | €30,379 | €36,941 | +€6,562 | +21.6% |
| Trade debts | 44 | €205 | €224 | +€19 | +9.3% |
| Suppliers | 440/4 | €205 | €224 | +€19 | +9.3% |
| Taxes, remuneration and social security | 45 | €47 | - | -€47 | |
| Taxes | 450/3 | €47 | - | -€47 | |
| Other amounts payable | 47/48 | €30,127 | €36,717 | +€6,590 | +21.9% |
| Other operating charges | 640/8 | €539 | €1,743 | +€1,204 | +223% |
| Gross operating margin | 9900 | -€5,412 | -€5,224 | +€188 | +3.5% |
| Operating profit (loss) | 9901 | -€5,951 | -€6,967 | -€1,016 | -17.1% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,005 | -€7,021 | -€1,016 | -16.9% |
| Income taxes | 67/77 | - | -€0 | -€0 | |
| Profit (loss) for the period | 9904 | -€6,005 | -€7,021 | -€1,016 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,005 | -€7,021 | -€1,016 | -16.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.